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TMI Blog2019 (6) TMI 1511X X X X Extracts X X X X X X X X Extracts X X X X ..... the period, 2013-14 and 2014-15, it was noticed that the appellant has not paid the service tax on software service and patent related expenses and also from legal charges paid, which they were required to pay under the reverse charge basis. Accordingly Spot Memo dated 18.01.2016 was issued and the appellant paid the service tax amount along with interest and communicated the same to the Department vide their reply dated 29.01.2016. Show-cause notice dated 02.05.2016 was issued demanding service tax along with interest and for imposition of penalty under Section 78. The Adjudicating Authority confirmed the demand of service tax of Rs. 6,46,390/- and Rs. 48,717/- and since the entire amount was already paid, he appropriated the same. He als ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ce there was no occasion for issuance of any show-cause notice for imposition of penalty. In support of his contention, he relied upon the various decisions of the Tribunal. 3. The ld.D.R. appearing on behalf of the Revenue, justified the impugned order. 4. Heard both sides and perused the appeal records. 5. I find that the present issue involved in this appeal is no more res-integra in view of the decision of the Tribunal in the case of Bhoruka Aluminium Limited Vs. CCEx. & S.Tax, Mysore reported in 2017 (51) STR 418 (Tri.Bangalore). The relevant paras of the said decision are reproduced below : "4. The learned counsel for the appellant submitted that imposition of penalty under Section 78 of the Finance Act is contravention to the pr ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... nce Industries Ltd. v. Commissioner of Customs, Rajkot [2013 (287) E.L.T. 433 (Tri.-Ahmd.)]. 6. On the other hand, the learned AR submitted that the appellant is guilty of suppression of facts as he failed to inform the Department regarding availment of irregular Cenvat credit and, therefore, the lower authority has rightly imposed the penalty under Section 78 of the Finance Act, 1994. 7. After considering the submissions by both the parties and perusal of the provisions of Sections 73, 76 and 78 of the Finance Act, 1994 and the judgments relied upon by the appellant cited supra, I find that Section 73(3) is very clear as it says that if tax is paid along with interest before issuance of the show cause notice, then in that case, show ..... X X X X Extracts X X X X X X X X Extracts X X X X
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